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SB 284

Waive penalty for not filing certain tax returns if no tax is due

136th Legislature (2025-2026) Introduced by Tim Schaffer

Ohio bill eliminates tax return filing penalties when no tax is owed, reducing compliance burden but potentially lowering state penalty revenue.

Referred to committee
#taxation
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WeVote Research Nonpartisan
Bill Summary · SB 284

Legislative bill overview

SB 284 would eliminate penalties imposed on taxpayers who fail to file tax returns when they have no tax liability owed. The bill aims to reduce compliance burdens for individuals and entities whose income falls below filing thresholds or whose withholdings already cover any owed taxes.

Why is this important

This change affects administrative enforcement of tax law and potentially impacts state revenue collection efforts. It could benefit lower-income workers and those with minimal tax obligations while reducing penalty revenue the state currently collects from missed filings.

Potential points of contention

  • Revenue impact: Waiving penalties could reduce state tax collection revenue, requiring clarification on estimated fiscal effects
  • Compliance incentives: Eliminating penalties may reduce filing motivation even when returns contain useful tax data or qualify filers for refunds
  • Definition disputes: The bill's scope depends on how "no tax is due" is defined—whether it includes situations where refunds are owed but unclaimed

Compiled from official sources — confirm details with the bill’s official record.

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